Understanding the 2026 meal voucher increase

Because meal vouchers stay exempt from social security contributions and withholding tax - provided the statutory conditions are met - the benefit reaches employees without the usual fiscal burden.  

For employers, the tax treatment also improves significantly. The deduction per voucher doubles from €2 to €4, provided the employer contribution is €8.91. This makes the cost-benefit calculation more attractive than it's been previously.  

The implementation considerations 

The increase in meal vouchers is optional and depends on your organisation's circumstances and strategy; if you choose to proceed, precision is key.  

• The wage norm exception  

Because the wage norm is 0%, yet increases in meal vouchers are not subject to the wage norm, sectors could opt to implement a sectoral increase in the employer contribution for meal vouchers.  

• Your existing agreements matter   

Meal vouchers are governed by whatever framework you currently have in place: sectoral agreements, company-level CBAs, or individual contracts. Any change requires formal amendments to those instruments.  

• Timing relative to your sector   

If the employer intends to increase meal vouchers before a sectoral decision is made, it is recommended to include a clause in the document granting the (increase in) meal vouchers to avoid compensating the increase in purchasing power twice.  

• Adequate documentation is key  

Any employer’s decision to increase its contribution must be formalised by amending the instrument governing meal vouchers. 

How BDO Advisory can help

• We review existing collective labour agreements and employment contracts to assess implementation requirements and identify potential conflicts with sectoral obligations. 
• Our team of experts drafts the necessary amendments to formalise meal voucher increases while ensuring compliance with applicable legal frameworks.